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Uncertainty of Uncertainty and Accounting Conservatism
Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - 2022
We investigate the impact of uncertainty of uncertainty (UOU) on corporate accounting conservatism, finding a positive association. Mechanism analysis suggests that under UOU, creditor demands for real information drives shifts toward accounting conservatism. Further analysis shows that the...
Persistent link: https://www.econbiz.de/10013403012
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Uncertainty of uncertainty and accounting conservatism
Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - In: Finance research letters 52 (2023), pp. 1-7
Persistent link: https://www.econbiz.de/10014471945
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Endogenous accounting discretion and its implications for bias and information content of accounting reports
Chen, Qi (contributor); Mittendorf, Brian (contributor);  … - 2007 - This draft: March 2007
Persistent link: https://www.econbiz.de/10003768078
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Do accounting performance measures indeed reduce managerial ambiguity under uncertainity?
Hartmann, Frank G. H. - In: Advances in management accounting : a research annual 16 (2007), pp. 159-180
Persistent link: https://www.econbiz.de/10003575829
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Management accounting as the inter-organisational boundary
Jakobsen, Morten - In: Journal of accounting & organizational change 6 (2010) 1, pp. 96-122
Persistent link: https://www.econbiz.de/10003959979
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Accounting ambiguity and structural change
Englund, Hans; Gerdin, Jonas; Abrahamsson, Gun - In: Accounting, auditing & accountability journal 26 (2013) 3, pp. 423-448
Persistent link: https://www.econbiz.de/10009733535
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Accounting for strategic investment decision-making under extreme uncertainty
Elmassri, Moataz Moamen; Harris, Elaine Pamela; Carter, … - In: The British accounting review : the journal of the … 48 (2016) 2, pp. 151-168
Persistent link: https://www.econbiz.de/10011520870
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The effect of accounting education and national culture on accounting judgments : a comparative study of Anglo-Celtic and Chinese
Chand, Parmod; Cummings, Lorne; Patel, Chris - In: European accounting review 21 (2012) 1, pp. 153-182
Persistent link: https://www.econbiz.de/10009562333
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Hour of judgment : on judgment, decision making, and problem solving under accountability
Sluga, Aljaz - 2021
Persistent link: https://www.econbiz.de/10012696621